Property & Casualty Handbook

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• Statutory accounting theory
• Discussion of every page, line and column of the P&C Annual Statement
• Updated throughout for NAIC changes

• A new section on Federal Income Taxes and implementing SSAP 10R
• Examples and discussion of disclosures for SSAP 10R (income taxes), SSAP 43R (loan-backed securities) and SSAP 100 (fair value)
• Discussion of the new Schedule DB (derivatives)
• Discussion of new audit requirements resulting from adoption of revised NAIC Model Audit Rule
• Updated to reflect new balance sheet line numbers, note and interrogatory numbers

• Completed Annual Statement
• Completed Quarterly Statement
• Suggested order of preparation and other logistics
• Explanations and supporting worksheets for the Cash Flow page
• Discussions of each invested asset schedule and exhibit including SVO filing procedures and NAIC valuation rules
• Detailed discussion and examples of the Notes to Financial Statements
• Explanations of statutory accounting for reinsurance and Schedule F
• Workpapers and illustrations supporting the preparation of all parts of Schedule P
• Explanations, workpapers and illustrations of other statutory filings
  • Insurance Expense Exhibit
  • Risk-Based Capital
  • Management's Discussion and Analysis
• Illustrated IRIS ratios

• First published in 1991
• Authored by five CPA instructors
• Electronic version updated for NAIC changes throughout the year
• Clearly written
• Instructors available by phone for questions

• The Handbook is available in two forms: hardcopy and electronically via our password-protected website. You may choose to have electronic access only or may purchase the hardcopy with electronic access included.
  • Electronic version
    • Internet based – Updated after each NAIC meeting
    • Hyperlinks to related topics
    • Index with contents and search feature
  • Print version
    • Mirrors electronic version in content
• Companies that use TCP (our Annual Statement software package) and purchase the Handbook will also receive the Handbook as a context-sensitive help file, for use within TCP, at no additional cost.
• Provided to Each Participant in the P&C Annual Statement Preparation Workshop

We are currently shipping the 2010 edition of the handbook.

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